Federal Filing Requirements - 2009
| IF your filing status is: |
AND at the end of 2009 you were:* | THEN file a return if your gross income**was at least: |
|---|
| Single | Under 65 | $9,350 |
| Single | 65 or older | $10,750 |
| Married Filing Jointly*** | under 65 (both spouses | $18,700 |
| Married Filing Jointly*** | 65 or older (one spouse | $19,800 |
| Married FIling Jointly*** | 65 or older (both spouses | $20,900 |
| Married Filing Separately | any age | $3,650 |
| Head of Household | Under 65 | $12,000 |
| Head of Household | 65 or older | $13,400 |
| Qualifying Widow(er) with dependent child | Under 65 | $15,050 |
| Qualifying Widow(er) with dependent child | 65 or older | $16,150 |
*If you were born on January 1, 1945, you are considered to be age 65 at the end of 2009.
**Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States (even if you can exclude part or all of it). Do not include social security benefits unless you are married filing a separate return and you lived with your spouse at any time in 2009.
***If you did not live with your spouse at the end of 2009 (or on the date your spouse died) and your gross income was at least $3,650, you must file a return regardless of your age.Even if you are not required to file a federal income tax return, you should file a return if you are due a refund.